Tigran HAKOBYANTAX POLICY OF GEORGIA AS AN EXAMPLE OF REFORMING THE TAXATION SYSTEM OF A COUNTRY WITH TRANSITION ECONOMY

Key words: tax policy of Georgia, tax code of Georgia, tax reforms, tax administration, tax rates.The post-revolutionary period in Georgia has been a turning point for the development of the country's economy. In particular, with the adoption of the new Tax Code, fundamental reformation of the tax system began, the number of taxes decreased, tax administration procedures were simplified, and as a result, the country achieved significant economic success in a short period of time.The study of the experience of Georgia can have important and practical significance in the coming reform of the tax policy and the formation of the tax system of Armenia.